Accountance of the Public Sector – Some problems in accounting procedures for territorial self-governing units, subsidized organizations, state funds and organizational units of the state

Pavel Schranil () and Dana Kubickova ()
Additional contact information
Pavel Schranil: Institute of Finance and Administration

ACTA VSFS, 2009, vol. 3, issue 1, 62-69

Abstract: The article deals with some of the problems of accounting for Fixed Assets in public sector units as part of a wide range of questions that must be answered in the project of the transition of public sector accountancy on an accrual basis. The aim is to reach a fairer and truer view of the total assets in the Balance Sheet of the public sector accounting unit. This involves either administration activities or economic activities. The solution proposed in this article is open to wide discussion. The article takes into account the effective accounting standards in the CR.

Keywords: Harmonizing accounting. Administration activity; Economic activity; Municipal authorities; Government authorities (search for similar items in EconPapers)
Date: 2009
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.vsfs.cz/periodika/acta-2009-1-04.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prf:journl:v:3:y:2009:i:1:p:62-69

Access Statistics for this article

More articles in ACTA VSFS from University of Finance and Administration Contact information at EDIRC.
Bibliographic data for series maintained by Magdalena Šebková ().